Federal Transferable Production Tax Credits

Zero-Emission Nuclear Power Production Tax Credit

Section 45(U) provides a nuclear power production credit of 1.5 cents multiplied by kilowatt hours of electricity produced minus 16 percent of the facility’s gross recipients in excess of 2.5 cents per kilowatt hour. This tax credit does not require new construction, but also applies to facilities already in service thru 2032. Like many other tax credits, there are wage requirements and other applicable details.

Production Credits

Renewable Electricity Production Tax Credit

Current Tax Credit for electricity produced from renewable sources.

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Production Credits

Clean Electricity Production Tax Credit

Replaces the Renewable Electricity Production Tax Credit in 2025.

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Production Credits

Zero-Emission Nuclear Power Production Tax Credit

Nuclear power production credit for new and existing facilities.

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Production Credits

New Clean Fuel Production Tax Credit

Provides a tax credit for low-carbon transportation fuel.

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